Heading · Chapter 19 · Section IV, Prepared foodstuffs
HS 1901Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
Preparations of cereals, flour, starch or milk; pastrycooks' products
- Customs duty
- 30% to 50%
- 5 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 1901 10 | Preparations suitable for infants or young Children, put up for retail sale | 50% | 0% or 5% | kg |
| 1901 20 00 | Mixes and doughs for the preparation of bakers’ wares of heading 1905 | 30% | 5% | kg |
| 1901 90 | Other | 30% | 0% or 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 5 tariff items: 30% to 50%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 5 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0% or 5%, depending on the goods.
- Until 21 September 2025 0%, 5% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 97 | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 118 | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40%by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404,not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 5 tariff items
China: the same goods (1901)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force and 5 expired under 1901. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 1901.10.10.10 | Special infant formulae for premature/low birth weight infants, human milk fortifiers早产/低出生体重婴儿配方、母乳营养补充剂特殊婴幼儿配方食品 | 0%China's provisional rate, lower than MFN | 15% | 13% | 13% | 7ABRS |
| 1901.10.10.90 | Formulated milk powder for infants and young children, put up for retail sale (excluding milk-based preparations for special medical purposes for infants and young children)供婴幼儿食用的零售包装配方奶粉(乳基特殊医学用途婴幼儿配方食品除外) | 5%China's provisional rate, lower than MFN | 15% | 13% | 13% | 7ABRS |
| 1901.10.90.00 | Other food preparations for infant or young children, put up for retail sale其他供婴幼儿食用的零售包装食品 | 2%China's provisional rate, lower than MFN | 15% | 13% | 13% | ABPRS |
| 1901.20.00.00 | Prepared mixes and doughs for the baking of bread, pastry or other bakers' wares of heading 1905供烘焙品目1905所列面包糕饼用的调制品及面团 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 9% | ABRS |
| 1901.90.00.10 | Milk-based food preparations for special medical purposes乳基特殊医学用途配方食品 | 0%China's provisional rate, lower than MFN | 10% | 13% | 13% | ABRS |
| 1901.90.00.90 | Other food preparations of malt extract, flour, etc., and milk preparations其他麦精,粮食粉等制食品及乳制食品 | 5%China's provisional rate, lower than MFN | 10% | 13% | 13% | ABRS |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous1806Chocolate and other food preparations containing cocoaOne level upChapter 19Preparations of cereals, flour, starch or milk; pastrycooks' productsNext1902Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.